New Customs Measures of the 2025 Finance Law

This presentation outlines new customs measures introduced by the 2025 Finance Law in Cameroon. It covers support for the livestock sector, economic patriotism, reduction of tariff rates for software, promotion of green energy, preservation of ecological heritage, and strengthening of the budgetary space. The measures aim to support the economy, improve the business environment, and combat fraud.

REPUBLIC OF CAMEROUN Paix-Travail-Patrie MINISTERE DES FINANCES DIRECTION GENERALE DES DOUANES

REPUBLIC OF CAMEROUN Peace-Work-Fatherland MINISTRY OF FINANCE DIRECTORATE GENERAL OF CUSTOMS

INTRODUCTION

Major place: national economy, implementing public policy and promoting development

CUSTOMS FACILITIES: New Companies/Existing Companies

Economic Disaster Zones Decree n° 2019/3179/PM of 02.09.2019 Law n° 2013/004 of 18 April 2013

SOUTH-WEST REGION

Procedure: IPA/APRE Pre-validation by the SIGF of the investment programme/list of imports

Customs incentives for promoting private investment

INTRODUCTION

15 Companies enjoying facilities under the Economic Disaster Zones (EDS) regime: LAURENTEX, COMMUNITY FARMS, BOBDIDY DIGITAL, DASH INSPECTORATE, PAMOL, YAHVE BIOLIFE, CARE PHARMA, PRISTINE SASU, ECOSTELL, MOLAND BEACH, CDBM, SHEE SYSTEM, HARMONY, COLLECTIF DES IMPORTATEURS, AZATA-ALU, NZUDIE, RMIE, SOUTH WEST CONSTRUCTION

10 Companies in the South-West Region enjoying facilities under the 2013 law: NABCO, METROPOLITAN PLASTIC, SOD, SELOCO, LEDLUX SARL, MOUNGO FISH, KRIEGER BREWERY, CADYST FARMING, LE MENN PAPER CONVERTING, etc Tax and customs incentives for advanced processing of raw materials

TAX EXPENDITURES: EDS, 3,74 billions 2013 law: 3, 43 billions.

OPENING REMARKS: BACKGROUND TO THE NEW MEASURES

Impact of international crises on the supply chain;

Continued application of a 60% reduction on the dutiable value of imported refined petroleum products to reduce subsidies on petrol prices at the pump;

Increase of tax expenditures to support investment and implementation of preferential trade : 2013 private Investment incentives law, EPA CAMEROON EU/UK, AfCFTA.

OPENING REMARKS: NEW MEASURES OBJECTIVES

Support the economy, Import - substitution
Improving the social climate and the business environment
Protecting the national ecological heritage and promoting green energy
strengthening of the budgetary space
Fight customs fraud and illicit trafficking

SUPPORT FOR THE ECONOMY AND PROMOTION IMPORT-SUBSTITUTION POLICY

IMPORT-SUBSTITUTION BONUS EFFECT

Tax and customs incentives/Redressing national vulnerabilities
Increase the local stock and supply of Consumer goods
Limiting the outflow of foreign currency and strengthening the balance of payments equilibrium

IMPORT-SUBSTITUTION MALUS EFFECT

Reverse the trend of imports

OBJECTIVES

1. ONGOING SUPPORT TO THE LIVESTOCK SECTOR

(Section Five of the 2025 Finance Law).

A 50% reduction on the import dutiable value of “food supplements” (vitamins, amino acids and mineral salts) intended for feed preparations to boost animal growth.

Improve animal production;
Reduce production costs;
Reinforce competitiveness of Cameroonian meat on the local and international markets, notably within the framework of implementation of preferential trade agreements (EPA, AfCFTA, etc.) on the one hand, and the conquest of regional markets (CEMAC and CEEAC).
reduce imports and strengthen the balances of trade and payments.

OBJECTIVES

2. ECONOMIC PATRIOTISM

(Section Eight of the 2025 Finance Law).

Exclusion of imported goods having similar substitutes produced locally, from any customs facility measure

EXCEPTIONS:

importations resulting from the implementation of the Economic Partnership Agreements (EPA) with the European Union and Great Britain, and the African Continental Free Trade Area (AfCFTA), CEMAC, CEEAC);